内部财务审计

内部财务审计是基于企业科学管理的需要而产生的，是企业内部多层次经营管理分权制度的产物。财务管理内部控制系统的审计是内部审计的一个重要组成部分。

Internal finance audit is according to the demand of business enterprise science management , is the outcome of the business enterprise internal multi-layer management and divide power system , the audit of finance management inner part control system is an importance constitute part of internal audit .

它的内容主要涵盖组织规划控制、业务处理程序控制、信息控制、资金安全控制、人员素质控制、预算控制、内部财务管理审计等方面。

Its content is the organizational and planning control , business processing program control , information control , security control of funds , personnel quality control , budgetary control , the internal financial management , auditing and so on .

工程总承包项目内部审计应该从财务审计和造价审计向管理审计转变，其职能也应该从监督职能为主转化为服务职能为主，内部审计人员应加强对项目管理实务的熟悉、调研和沟通。

The main content of the internal audit on general contracting project must improve form finance audit and cost audit to management audit , and the main function also must improve for supervise to service , and internal audit employees must strengthen the acquaintance , investigation and communication .

内部审计的实现方式（即应用），包括内部控制审计、财务审计、经营审计、管理审计的含义、作用和实现方式（第三章）；

In the third chapter , the paper introduces the methods and major contents of internal auditing : internal control auditing , financial auditing , operational auditing and management auditing .